Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts and Reserves [Abstract]

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

TREX COMPANY, INC.

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

(In Thousands)

Descriptions	Balance at Beginning of Period		Additions (Reductions) Charged to Cost and Expenses			Other		Deductions			Balance at End of Period
Year ended December 31, 2012:
Allowance for doubtful accounts (a)	$	292	$	(362	)	$	—	$	77		$	7
Warranty reserve	$	16,345	$	21,487		$	—	$	(8,845	)	$	28,987
Income tax valuation allowance	$	24,199	$	(68	)	$	—	$	—		$	24,131
Year ended December 31, 2011:
Allowance for doubtful accounts (a)	$	335	$	23		$	—	$	(66	)	$	292
Warranty reserve	$	14,472	$	9,976		$	—	$	(8,103	)	$	16,345
Income tax valuation allowance	$	21,090	$	3,109		$	—	$	—		$	24,199
Year ended December 31, 2010:
Allowance for doubtful accounts (a)	$	1,457	$	(185	)	$	—	$	(937	)	$	335
Warranty reserve	$	11,524	$	14,960		$	—	$	(12,012	)	$	14,472
Income tax valuation allowance	$	15,218	$	5,872		$	—	$	—		$	21,090

(a) Reserve related to accounts receivable